Furniture Co. incurred the following costs during 2016: Conversion costs Prime costs Manufacturing overhead $253,200 219,600 121,600 What was the amount of direct materials and direct labor used for the year? Direct materials A. $ 98,000 B. $108,000 C. $131,600 D. $ 88,000 Direct labor $106,600 $ 86,600 $ 93,000 $131,600